United States v. Mills

Eicwall, Judge:

This is an application for review of the decision and judgment of the trial court reported as Reap. Dec. 6227, holding that the proper value of certain Belgian cotton and jute rugs was the export value as defined in section 402 (d) of the Tariff Act of 1930, and that such value was the value as entered. The appraiser had found the foreign value of these rugs to be the proper basis for appraisement. In three of the five reappraisements involved the appraiser added a tax of 2}{ per centum.

The Government claims that the foreign value, which value was adopted by the appraiser,…